# Form 7004 instructions: a line-by-line guide to the business tax extension for 2027

Source: https://fundtaxes.com/blog/form-7004-instructions
Published: 2026-10-12 · Updated: 2026-10-12 · Publisher: FundTaxes

> **Form 7004 is the one-page request that gives a business an automatic extension of time to file its income tax return. File it by the return’s original due date, March 15, 2027 for calendar-year partnerships and S corporations or April 15, 2027 for C corporations and trusts, and the maximum extension is granted with no signature and no explanation.** It extends only the time to file. Any tax is still due on the original date.

## Key takeaways

- Part I needs one form code: 09 for Form 1065, 25 for Form 1120-S, 12 for Form 1120, 04 or 05 for Form 1041 (estate or trust).
- Calendar-year 2026 returns: Forms 1065 and 1120-S extend from March 15 to September 15, 2027; Form 1120 from April 15 to October 15, 2027; Form 1041 from April 15 to September 30, 2027.
- Filing on time is the only test. There is no signature, no reason to give, and properly filing gives the maximum extension automatically.
- Form 7004 does not extend the time to pay. Estimate the tax in Part II and pay it by the original due date to avoid the failure-to-pay penalty and interest.
- Paper filers mail to Kansas City, MO or Ogden, UT depending on the state and total assets; e-filing through Modernized e-File gives an acknowledgement.

## What Form 7004 does, and does not do

Form 7004, _Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns_ (Rev. December 2025), covers 34 returns, from Form 1065 to Form 8928. Properly filing it by the return’s due date gives the maximum extension automatically: six months for most returns, five and a half for Form 1041. The IRS does not approve it, and no signature is required. It will contact you only if the extension is not allowed.

What it does not do is extend the time to pay. A C corporation or a trust with tax due must estimate and pay it with the extension. A partnership or S corporation usually owes nothing at the entity level, so for them Form 7004 is purely about the filing date and the K-1s that go with it.

## Part I: the form code

Line 1 asks for a two-digit code identifying the return you are extending. One Form 7004 covers one return, so a business with both a corporate return and a Form 8804 files two.

| Code | Form | Code | Form | Code | Form |
| --- | --- | --- | --- | --- | --- |
| 01 | 706-GS(D) | 17 | 1120-H | 27 | 3520-A |
| 02 | 706-GS(T) | 18 | 1120-L | 28 | 8612 |
| 03 | 1041 (bankruptcy estate) | 19 | 1120-ND | 29 | 8613 |
| 04 | 1041 (estate) | 20 | 1120-ND (§4951 taxes) | 30 | 8725 |
| 05 | 1041 (trust) | 21 | 1120-PC | 31 | 8804 |
| 06 | 1041-N | 22 | 1120-POL | 32 | 8831 |
| 07 | 1041-QFT | 23 | 1120-REIT | 33 | 8876 |
| 08 | 1042 | 24 | 1120-RIC | 34 | 1120-C |
| 09 | 1065 | 25 | 1120-S | 35 | 8924 |
| 11 | 1066 | 26 | 1120-SF | 36 | 8928 |
| 12 | 1120 |  |  | 37 | 708 |
| 15 | 1120-F |  |  |  |  |
| 16 | 1120-FSC |  |  |  |  |

Form 990 is not on the list; exempt organizations use Form 8868. Codes 10, 13 and 14 do not appear on the current form.

## Part II, line by line

The top of the form takes the entity’s name, EIN and address exactly as they appear on the return. Then:

- **Line 2**: check the box if the filer is a foreign corporation that does not have an office or place of business in the United States.
- **Line 3**: check the box if the filer is the common parent of a consolidated group that will file a consolidated return, and attach the list of members.
- **Line 4**: check the box if the filer is a corporation or partnership that qualifies under Reg. §1.6081-5 (certain foreign and domestic entities that keep their books abroad), which has its own due-date rule.
- **Line 5a**: the tax year. Enter the calendar year, or the beginning and ending dates of a fiscal year or a short year.
- **Line 5b**: for a short tax year, the reason: initial return, final return, change in accounting period, a consolidated return to be filed, or other (attach an explanation).
- **Line 6**: tentative total tax for the year. Make a reasonable estimate; a partnership or S corporation with no entity-level tax enters zero.
- **Line 7**: total payments and refundable credits already made, including estimated tax payments.
- **Line 8**: balance due, line 6 minus line 7. Pay it by the original due date.

There is no signature line. Keep a copy and, if you e-file, the acknowledgement; if you mail it, proof of mailing.

## 2027 due dates and extended dates

For a calendar-year 2026 tax year, the original and extended dates are:

| Return | Rule | Original due date | Extension | Extended due date |
| --- | --- | --- | --- | --- |
| Form 1065 | 15th day of the 3rd month after year end (§6072(b)) | Monday, March 15, 2027 | 6 months | Wednesday, September 15, 2027 |
| Form 1120-S | Same | Monday, March 15, 2027 | 6 months | Wednesday, September 15, 2027 |
| Form 1120 | 15th day of the 4th month | Thursday, April 15, 2027 | 6 months | Friday, October 15, 2027 |
| Form 1041 | 15th day of the 4th month | Thursday, April 15, 2027 | 5½ months | Thursday, September 30, 2027 |
| Form 990 (Form 8868, not 7004) | 15th day of the 5th month | Monday, May 17, 2027 (May 15 is a Saturday) | 6 months | Monday, November 15, 2027 |

Fiscal-year filers count from their own year end: the 15th day of the third month for Forms 1065 and 1120-S, the fourth month for Forms 1120 and 1041. A C corporation with a June 30 year end had a special rule, due the 15th day of the third month with a seven-month extension, for tax years beginning before 2026; for tax years beginning in 2026 the extension is six months. A due date that lands on a weekend or legal holiday moves to the next business day. Publication 509 for 2027 had not been published when this guide was written; the dates above are computed from the rules.

> Interactive worksheet: choose the return and the month and year the tax year ends to see the Form 7004 code, the original due date, the extension length and the extended due date, adjusted for weekends and federal holidays. Use it at https://fundtaxes.com/blog/form-7004-instructions

## Where to file Form 7004 on paper

The mailing address depends on the form, the state of the principal office and, for the main business returns, total assets. The IRS page was last updated August 27, 2026.

**Eastern group:** CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI. **Western group:** AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY.

| Form | Filer | Mail to |
| --- | --- | --- |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | Eastern group, total assets under $10 million | Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | Eastern group, total assets $10 million or more | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | Western group, any assets | Ogden, UT 84201-0045 |
| 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613 | Foreign country or U.S. possession | Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 |
| 1041, 1120-H | Eastern group | Kansas City, MO 64999-0019 |
| 1041, 1120-H | Western group | Ogden, UT 84201-0045 |
| 1041, 1120-H | Foreign | P.O. Box 409101, Ogden, UT 84409 |
| 1042, 1120-F, 1120-FSC, 3520-A, 8804 | Any location | P.O. Box 409101, Ogden, UT 84409 |
| 1066, 1120-C, 1120-PC | United States | Ogden, UT 84201-0045 |
| 1066, 1120-C, 1120-PC | Foreign | P.O. Box 409101, Ogden, UT 84409 |
| 706-GS(D), 706-GS(T), 1041-QFT, 8725, 8831, 8876, 8924, 8928 | Any location | Kansas City, MO 64999-0019 |
| 1041-N, 1120-POL, 1120-L, 1120-ND, 1120-SF | Any location | Ogden, UT 84409-0045 (as published) |

## E-filing through Modernized e-File

Form 7004 can be e-filed through the IRS Modernized e-File (MeF) system by tax software or a preparer, with an electronic acknowledgement that proves the date. Paper filing is still allowed. Because the only requirement is a timely filing, the acknowledgement or a postmark receipt is the record to keep. [FundTaxes files Form 7004](https://fundtaxes.com/extensions) for each entity you track and stores the confirmation with the business; [start a free trial](https://fundtaxes.com/signup).

## Pay what you owe by the original date

An extension to file is not an extension to pay. Tax unpaid after the original due date accrues the failure-to-pay penalty of 0.5% per month or part of a month, up to 25%, rising to 1% after a notice of intent to levy, plus interest at the underpayment rate (7% for the fourth quarter of 2026, compounded daily). A corporation does not get the reduced 0.25% rate available to individuals in an installment agreement. If the return is also filed late after the extension, the failure-to-file penalty of 5% per month applies, reduced by the failure-to-pay penalty for the same month, with a minimum of $535 (for returns due in 2027) when the return is more than 60 days late.

Corporations also have estimated-tax obligations under §6655 on the 15th day of the 4th, 6th, 9th and 12th months: April 15, June 15, September 15 and December 15, 2027 for a calendar year. The safe harbour is the lesser of 100% of the current-year tax or 100% of the prior-year tax, with no penalty if the tax is under $500; large corporations (taxable income of $1 million or more in any of the three prior years) can use the prior-year amount only for the first installment.

## K-1s and the extension

For a partnership, Schedule K-1 is due by the day the return is required to be filed, including extensions. So a Form 7004 filed by March 15, 2027 moves the K-1 deadline to September 15, 2027 as well, and the $340 per-statement penalty under §6722 does not start until then. Tell investors early if you plan to extend, so they can extend their own returns. The [K-1 deadline guide](https://fundtaxes.com/blog/k-1-deadline-2027) has the details, and a late return without an extension costs $260 per owner per month, as the [late-filing penalty guide](https://fundtaxes.com/blog/partnership-s-corp-late-filing-penalty) shows.

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## Frequently asked questions

### When is Form 7004 due for 2026 returns?

By the original due date of the return. For calendar-year 2026 returns that is March 15, 2027 for Forms 1065 and 1120-S, and April 15, 2027 for Forms 1120 and 1041.

### How long is the Form 7004 extension?

Six months for most returns: to September 15, 2027 for calendar-year Forms 1065 and 1120-S and October 15, 2027 for Form 1120. Form 1041 gets five and a half months, to September 30, 2027.

### Where do I mail Form 7004?

For Forms 1065, 1120 and 1120-S: Kansas City, MO 64999-0019 if the business is in the eastern group of states with total assets under $10 million; otherwise Ogden, UT 84201-0045. Foreign filers use P.O. Box 409101, Ogden, UT 84409. The IRS where-to-file page lists every form.

### Does Form 7004 extend the time to pay?

No. It extends only the filing deadline. Tax must be paid by the original due date to avoid the failure-to-pay penalty of 0.5% per month and interest.

### Does Form 7004 need a signature?

No. Properly filing it by the due date grants the maximum extension automatically, with no signature and no explanation.

### What is the Form 7004 code for Form 1065?

Code 09. Form 1120-S is code 25, Form 1120 is code 12, and Form 1041 is code 04 for an estate or 05 for a trust.

### Can I e-file Form 7004?

Yes, through the IRS Modernized e-File system using tax software or a preparer. Paper filing is also allowed.

## Sources

- [IRS: Instructions for Form 7004](https://www.irs.gov/instructions/i7004)
- [IRS: Form 7004 (Rev. December 2025)](https://www.irs.gov/pub/irs-pdf/f7004.pdf)
- [IRS: E-file Form 7004 through Modernized e-File](https://www.irs.gov/efile7004)
- [IRS: Where to file Form 7004](https://www.irs.gov/filing/where-to-file-form-7004)
- [IRS: Instructions for Form 1065](https://www.irs.gov/instructions/i1065)
- [IRS: Instructions for Form 1120-S](https://www.irs.gov/instructions/i1120s)
- [IRS: Instructions for Form 1120](https://www.irs.gov/instructions/i1120)
- [IRS: Instructions for Form 1041](https://www.irs.gov/instructions/i1041)
- [IRS: Failure to pay penalty](https://www.irs.gov/payments/failure-to-pay-penalty)
- [IRS: Failure to file penalty](https://www.irs.gov/payments/failure-to-file-penalty)
- [26 U.S.C. §6655, failure by corporation to pay estimated income tax (Cornell LII)](https://www.law.cornell.edu/uscode/text/26/6655)

_FundTaxes guides are general information, not tax or legal advice._